ACCA考试真题详解-2016年3月份ACCA考试F8科目实例
距离2016年3月份的 ACCA考试 过去已经有一段时间了,但是3月份的ACCA考试内容对于广大ACCA考生来说还是有很多可看性的,相信温故而知新的道理很多ACCA学员应该都是清楚的。今天中国ACCA考试网小编给大家带来一篇2016年3月份 ACCA考试科目 F8的真题详解。 Which of the following should be included in the overall audit strategy document? (1)Economic factors and industry conditions affecting the company (2)The nature,timing and extent of audit procedures (3)Managements responsibility for the financial statements (4)Determination of materiality in line with the ISAs A、1,2 and 4 B、3 and 4 C、1 and 4 only D、2 and 3 本题答案为C(1)和(4) 这个问题是2016年3月的一道考题,也是本次考试中难度较大的一道题目。 本题涉及的一个key point是关于ISA 300 Planning an Audit of Financial Statements中要求掌握的the specific information and planning documents。 关于Audit Planning,考生需要了解到的知识如下: (1)Candidates are advised to understand the specific information and planning documents that ISA 300 Planning an Audit of Financial Statements requires the auditor to produce in the planning stage of the audit.The audit strategy document contains the general information relating to planning the a